IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 4101 - 4125 of 75835
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202318006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/05/2023 |
Number 202318005 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 05/05/2023 |
Number 202318005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/05/2023 |
Number 202318004 | UILC 1033.00-00 | Subject Involuntary Conversion | Release Date 05/05/2023 |
Number 202318004 | UILC 1033.01-00 | Subject General Rule | Release Date 05/05/2023 |
Number 202318004 | UILC 1033.03-00 | Subject Property Similar or Related in Service or Use | Release Date 05/05/2023 |
Number 202318003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/05/2023 |
Number 202318002 | UILC 7701.00-00 | Subject Definitions | Release Date 05/05/2023 |
Number 202318002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/05/2023 |
Number 202318002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/05/2023 |
Number 202318001 | UILC 6041.00-00 | Subject Information at Source | Release Date 05/05/2023 |
Number 202318001 | UILC 61.40-00 | Subject Governmental Benefits and Subsidies | Release Date 05/05/2023 |
Number 202318000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/05/2023 |
Number 202317025 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/28/2023 |
Number 202317024 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/28/2023 |
Number 202317023 | UILC 501.07-00 | Subject Social Clubs | Release Date 04/28/2023 |
Number 202317022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/28/2023 |
Number 202317021 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 04/28/2023 |
Number 202317020 | UILC 105.00-00 | Subject Accident and Health Plans (Excluded v. Not Excluded) | Release Date 04/28/2023 |
Number 202317020 | UILC 125.00-00 | Subject Cafeteria Plans | Release Date 04/28/2023 |
Number 202317020 | UILC 129.00-00 | Subject Dependent Care Assistance Programs | Release Date 04/28/2023 |
Number 202317019 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 04/28/2023 |
Number 202317019 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 04/28/2023 |
Number 202317019 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/28/2023 |
Number 202317019 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 04/28/2023 |